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DAVIS v. C. I. R.

No. 73-1477.

491 F.2d 709 (1974)

Benjamin I. DAVIS and Mollie M. (Myrtle S.) Davis, Appellees, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Sixth Circuit.

Decided February 6, 1974.

Attorney(s) appearing for the Case

Scott P. Crampton, Asst. Atty. Gen., Ernest J. Brown, Jonathan S. Cohen, William S. Estabrook, III, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief, for appellant.

W. Stuart McCloy, Sr., Memphis, Tenn., on brief, for appellees; McCloy, Dudley, Yawn & McCloy, Memphis, Tenn., of counsel; P. K. Seidman, Seidman & Seidman, Memphis, Tenn., of counsel, before Tax Court.

Before PHILLIPS, Chief Judge, McCREE, Circuit Judge, and CECIL, Senior Circuit Judge.

PER CURIAM.

The Commissioner of Internal Revenue appeals from the decision of the Tax Court, T.C. Memo. 1972-235. In an opinion announced by Judge Dawson, the Tax Court decided the case in favor of the taxpayers.

The sole question is whether the sale of a patent application which is not allowed by the Patent Office until ten months after the sale is the sale of "property of a character which is subject to the allowance...

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